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    <title>The State alone remains responsible for not providing smooth passage of traffic (SC).</title>
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    <description>The State bears responsibility for failing to ensure smooth passage of traffic when such failure causes delivery delays and expiry of e-way bills; absence of intent to evade tax was found where traffic blockage due to agitation prevented timely delivery, but suppliers, buyers and transporters must show due diligence and cannot shift their own negligence onto the State.</description>
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      <description>The State bears responsibility for failing to ensure smooth passage of traffic when such failure causes delivery delays and expiry of e-way bills; absence of intent to evade tax was found where traffic blockage due to agitation prevented timely delivery, but suppliers, buyers and transporters must show due diligence and cannot shift their own negligence onto the State.</description>
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